$100 for
contributions to central or county party committees, or $500 for contributions to
candidates who abide by expenditure limits, with deductible maximum of $100 of a total
contribution to a single candidate

$2 [a]

---

Checkoff,
appropriated funds, other moneys

To
candidates for all non-federal elective offices

Idaho

---

---

$1

---

Checkoff

To
political party designated by taxpayer

Indiana

---

---

---

---

Revenues
from personalized motor vehicle license plates

Percentage
divided equally between the qualified political parties for state party and county party
use

Iowa

---

---

$1.50 [a]

---

Checkoff

To
political party designated by taxpayer or divided among qualified parties as specified by
taxpayer

Kentucky

---

---

$2 [a]

---

Checkoff

To
political party designated by taxpayer for party activities and distribution to general
election candidates

To
qualifying candidates for governor, lt. governor, attorney general, other statewide
offices, and state senator and state representative, after primary and general elections;
to the state committee of a political party for multi-candidate expenditures; and to state
general fund for administrative purposes.

If highest
estimated maximum expenditure of opponents not agreeing to abide by the statutory spending
limitation for the office is greater than the spending limitation, the difference to
otherwise qualified candidates for governor, lieutenant governor, secretary of state,
attorney general, auditor of public accounts, legislature, public service commission,
board of regents of the University of Nebraska, and state board of education who agree to
abide by the statutory spending limitation. Applicable only to legislative offices in 1998
general election.

New Jersey

---

---

$1 [a]

---

Direct
appropriations and checkoff

To
qualified gubernatorial candidates

New Mexico

---

---

$2 [a]

---

Checkoff

To
political party designated by taxpayer

North
Carolina

---

$25 for
political contribution or newsletter fund contribution. Income tax surcharge for
candidates is intended to be deductible.

$1 [a]

Up to an
amount of income tax refund due

Checkoff
for political parties fund; surcharge for candidates fund

Political
parties fund divided among political parties according to registration. In non-general
election years, not more than 50% in election campaign fund to state party and 50% to
presidential election year candidates fund. In general election year, 100% in election
campaign fund to state party (with 50% to special party committee). If presidential
election year, 100% in presidential election year candidates fund to state party (with 50%
to special party committee). Candidates fund divided among opposed candidates for governor
who agree to abide by the expenditure limit and raise matching funds equal to 5% of
expenditure limit. Matching funds are provided on a one-to-one basis for general election
campaign.

Ohio

$50 for
contributions to statewide and legislative candidates [a]

---

$1 [a]

---

Checkoff

Divided
equally among major political parties each calendar quarter. Party allocation divided: 50%
to state executive committee of party, and 50% to county executive committees of party
according to proportion of income from tax return checkoffs in each county to total
checkoff income.

Oklahoma

---

$100

---

---

Oregon

Lesser of
(1) total contributions with a maximum of $50 [a], or (2) the taxpayers liability
for contribution to a major or minor party, a candidate for any office, or registered
political committee.

---

---

Puerto
Rico

---

---

---

---

Commonwealth
treasury

To
political parties and gubernatorial candidates. In non-general election years,
participating political parties may draw not more than $300,000 from a special electoral
fund. In a general election year, political parties may draw against the surplus left from
preceding years, and each participating political party and its candidate for governor
have the right to draw on the fund not more than $600,000.

The political parties and candidates for governor that avail
themselves of the benefits of the electoral fund in an election year may incur additional
campaign expenses up to a maximum of $5 million.

In general election year, political parties whose
gubernatorial candidates opt for public funding share equally in additional funding ($1.50
x total registered voters).

In general election year, all political parties and
independent candidates receive pro rata share of $1.2 million provided for voter
transportation (minimum $25,000).

Rhode
Island

---

---

$5 [a]

---

Checkoff
(credit)

First $2
($4 for a joint return) of checkoff allocated to major political parties. Distributed to
eligible political party designated by taxpayer. If a party is not designated, 5% of the
amount is allocated to each party for each state officer elected, and the remainder to
each party in proportion to the votes its candidate for governor received in previous
election. Maximum of $200,000 allocated to all political parties. Remainder to qualifying
candidates in general election for governor, lt. governor, secretary of state, attorney
general, and general treasurer as state matching funds (maximum for 1994 was $750,000 for
governor and $187,500 for other candidates).

Utah

---

---

$1

---

Checkoff
(although funds actually are from revenue from sales and use taxes)

To
political party designated by taxpayer: 50% to state central committee, and 50% to county
central committee in proportion to the number of taxpayers designating the party in each
county to the total number of taxpayers in the state who designate the party

According
to formula, to state executive office, state legislative office and state supreme court
candidates in a spring, general, or special election [e]

NOTE: This table
details only those states that have a tax provision relating to individuals or a provision
for public financing of state elections. Credits and deductions may be allowed only for
certain types of candidates and/or political parties. Consult state law for further
details.

KEY:

--- No provision
[a] For joint returns, amount indicated may be doubled
[b] And a separate designation of $1, $5, $10, or $25
[c] Additional amounts may be donated
[d] On intangibles tax return
[e] Candidates must meet certain qualifications
[f] Arizonas Clean Elections Act has been ruled unconstitutional; its provisions are
not included here.